https://www.taxtmi.com/caselaws?id=172230 A selling dealer taking Form 3-A declarations under the U.P. Sales Tax Rules is required only to examine whether the forms disclose defects that a reasonably prudent person could detect; there is no duty to conduct exhaustive verification of genuineness or to confirm issuance from the registering office. Where the forms are later found to be non-genuine or not issued to the stated purchasers, tax relief cannot be denied merely on that basis if the dealer acted bona fide and no negligence, manipulation, interpolation, or other suspicious defect is shown. The stated principle is that bona fide acceptance of apparently valid declarations protects the dealer unless lack of good faith or detectable defect is established. en-us Mon, 13 Sep 1993 00:00:00 +0530 Mon, 17 Aug 2015 10:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172230 A selling dealer taking Form 3-A declarations under the U.P. Sales Tax Rules is required only to examine whether the forms disclose defects that a reasonably prudent person could detect; there is no duty to conduct exhaustive verification of genuineness or to confirm issuance from the registering office. Where the forms are later found to be non-genuine or not issued to the stated purchasers, tax relief cannot be denied merely on that basis if the dealer acted bona fide and no negligence, manipulation, interpolation, or other suspicious defect is shown. The stated principle is that bona fide acceptance of apparently valid declarations protects the dealer unless lack of good faith or detectable defect is established. Case-Laws VAT and Sales Tax Mon, 13 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172230